9911796707
TMI Blog2002 (2) TMI 1146X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue is aggrieved with the Order-in-Appeal No. 62/2000 (M-I), dt. 2-5-2000 by which the Commissioner (Appeals) has held that the items Macscal/Macperz are inputs and credit can be taken thereon and therefore the order of the Assistant Commissioner to confirm the demand of Rs. 2,736/- is not as per law. The findings recorded by him in paras 4 to 6 are extracted below : "4. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yed for grant of credit for these two items. They also relied on the following case laws :- (a) J.K. Synthetics v. CCE - 1996 (85) E.L.T. 286 (T) (b) ICI Ltd. v. CCE, Bombay-III - 1995 (78) E.L.T. 695 (T) (c) Shree Synthetics Ltd. v. CCE, Indore - 1998 (100) E.L.T. 351 (T) (d) Gangeshwar Ltd. - 1998 (99) E.L.T. 551 (T-NRB) They have also submitted that the very same issue has already been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erm 'inputs' has a wider scope. From the function of water treatment chemicals given by the appellants as above, it is clear that the chemicals are used for treating cooling water which is circulated in the various parts of the machinery and equipment in the factory so as to protect them from any corrosion and increase their durability and smooth functioning of the plant. Therefore, the chemicals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... generation of steam or in the maintaining of the temperature of the steam as was held by the Tribunal in the case of Synthetics and Chemicals Ltd. v. CCE, Allahabad reported in 1996 (84) E.L.T. 288 (T) wherein Hegatreat and Hegafilm were used as a corrosion inhibitor in cooling water system and in steam generation system was denied with the benefit of Modvat credit as those items were held to be n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present case, the Commissioner (Appeals), in the extracted portion has clearly held that the items help in the smooth running of the plant and also he has noted four Tribunal decisions wherein benefit has been granted to the similar items. Therefore, I notice that the order of the Commissioner (Appeals) is proper and legal. The citations referred in the grounds of appeal is clearly distinguishable ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
